I got a brief reply to my query below indicating I should look up a site. I obviously HAVE looked up the site BEFORE I wrote the query and so the reply was completely unhelpful. Is there anyone who can respond to my questions below in a more pointed form

Background:
I am an independent writer/author (on social issues), trainer, researcher, etc who takes up assignments that last from a few days to a few months – only with non-profits and academic institutions. While carrying out such assignments, I sometimes need to employ a research assistant or support staff for specific assignments. These usually last for a few days or at the most a few months. I usually pay them a fixed amount for the assignment –paying it over the period of the assignment. The amounts would almost inevitably be more than Rs. 5000/-

However, I have no regular employees, since each time I take different persons. Neither am I registered as a company. I myself am paid per assignment by the concerned non-profit organization when the assignment is completed.

As far as my income is concerned, in the last financial year it was above Rs. 15 lakhs (though this year it will most probably be less than 15 lakhs).

Up until this year, I did NOT fall under any of the categories listed out for Service Tax. However, this year because of the ‘negative list’ I fall under the category of “other than in the negative list”. Accordingly when I reached an income of Rs. 10 lakhs in this financial year, I registered for Service Tax, and pay that on all amounts earned above Rs. 10 lakhs in this financial year.

I have also registered online for TAN and have sent my documents as required. I am now awaiting the registration number.

The registration for ST and TAN were done in December 2012 and January 2013 respectively.

Query
In the light of the above background, I write to ask

a) I have looked in the Schedule 1 of the Professional Tax list of professions that must pay Professional Tax and I Do NOT fall in any of those categories. However, there is a category # 21 which reads as follows:
"Persons other than those mentioned in any of the preceding entries who are engaged in any profession, trade, calling or employment and in respect of whom a notification is issued under the second proviso to sub-Section (2) of Section 3."

I am not able to find "Section 3 and Sub-section (2)". Therefore
(i) Can you give me the link where I can find the second proviso to sub-Section (2) of Section 3.this Section 3,
(ii) Am I liable to register to pay professional tax for myself or for those I employ as explained above – and who are not really regular employees of mine?
(iii) Do I need to register for PTRC and PTEC?


b) If I DO have to register for PTEC then I understand that the payment of Rs. 2500 has to be paid before June 30 of every financial year. As I did not have anybody working under me in June 2012, and the next June 30, would be in the next financial year, do I have to pay the Rs. 2500/- and by when. Of course this query holds only IF I have to register for PTEC.

c) Is it possible to register online for the same (IF I have to register) and do I still have to go to the office in Mazgaon (since I stay in Mumbai) to submit documents personally. Can I send the documents by speed post as was done in the case of the TAN registration?

d) Also with regard to the documents to be submitted, I have the following queries (IF I have to register)
i) Is the PAN card and e-acknowledgement enough for a person like me?
ii) They have asked for proof of residence. In my case the residence we are staying in is in the name of my wife - so I have not proof of my own residence. Also my work place is the same as my residence.
iii) They have asked in ENTRY No. 1 for name and address of the employers and the monthly salary received from them etc. I have no monthly salary. And every year different groups are hiring me for short periods. So what kind of information do I submit.
iv) I also have NO COMPANY, but am working under my own name – so what document do I submit.

Any clarification would help.
Thanks again

I was recently joined in CA firm which have mostly clients for income returns filing. i don't know anything about incometax .
so, please show me a path in which i have to go.

what is Compulsory Convertible Preference Share ?

Hi

I have received a letter from IT that 31991/- is outstanding tax demand under sec 143 (1) for AY 2008. I am very confused as website is also showing same. I have checked my Form 16 for FY 2007-08 and it shows Tax payable as 31039 and TDS as 38217/- so it clearly shows refund of 7178/- . However I dont seem to remember if I have filed return for year 2007-08 nor I have any proof of challan. What shall I do in this situation ? Please help !!!

Rgds
Sumit

a father transferred a residential property in the name of his 2 sons by mentioning it in the will in the year 2008. That house was a part of chawl system.

Now that chawl has been redeveloped to a building. So these 2 sons were allotted 3 flats each - 2 adjacent and 1 on separate floor. Also they were given cash consideration of Rs 15,00,000/- each.

So can these 3 flats be claimed for deduction u/s 54?

pls answer in detail and kindly give reference to any case law to support the answer....thanks in advance!

Dear Experts

I have some queries relating to death of proprietor.

Proprietor dies in the month of December and given his power of attorney to elder son.


1) From January onwards Elder son carries out the business in his name. whether the income of Deceased Proprietor(DP) from Apr to Dec is clubbed with the income of Elder son.

2) what is procedure for transfer of assets from the business say there are three sons to the DP.

3) Power of Attorney given to Elder son by DP whether he is owner of the business or not if not what is the procedure.

Is it possible to complete your CA with article ship and by side clear the professional level of CS without training. After completing your CA join any company and claim exemption under CS training...?

I want to know whether exemption of service tax payments upto 10 Lacs is applicableonly in the first year or this exemption is for each of the subsequent year also?

Let say I have a service income in the first year of 15 Lacs and in the second year 20 Lacs then whether I need to pay service tax on 15 Lacs and 20 Lacs or 5 lacs ( Excess over 10 Lacs) and 10 Lacs (excess over 10 Lacs)?

WHAT IS THE DATE OF ACQUISITION IN A CASE WHERE AGREEMENT IS REGISTERED ON 08/04/2010 AND DATE OF FIRST PAYMENT OF RS 100000 IS 01/12/09.

We have Created a new software development company, registered at Indore, we have also opened its branch at Pune as development center, where software shall be developed and its final testing shall be done at Indore, Whether it will suitable to take service tax registration at Indore, as we shall sell software from Indore after its Final Testing.?